TMI Blog1983 (11) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Assistant Collector ordered recovery of ₹ 4780.33 from the factory on certain clearances or goods which the department held were colloidal sodium silicate. At first the Assistant Collector said that the Notification 154/70 under which the factory asked for concessional assessment would not cover colloidal sodium silicate. He passed an order in March 81 demanding duty of ₹ 26,495.22. This order was set aside by the Appellate Collector who remanded the case to the Assistant Collector to re-examine it after taking into consideration Notification 71/78-C.E. and 80/80-C.E. In the subsequent order of 30-7-1982, the Assistant Collector demanded only ₹ 4780.27 after hearing the case and after taking into account Notificatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es to all varieties of Sodium Silicate used in industries other than soap industry subject to Chapter X procedure. This note maintains the counsel, merely clarifies that the partial exemption applied to all varieties of sodium silicate except those used in soap industries. He argues that the note clarified the position both under Notification 148/81-C.E. and Notification No. 154/70-C.E. and that this meaning would become clear from a reading of the note. 3. The learned counsel for the department denied that the note under Notification 148/81-C.E. can have any such meaning as was read into it by the appellant s representative. It can only clarify Notification 148/81-C.E. under which it appears and can have no retrospective effect to c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... silicate is not refined sodium silicate. There is nothing to support this. A colloid is a reference to the dimension of the particle of the substance and is not a factor of its state of purity or the nature of the material. The behaviour of a colloid is more a physical manifestation than a chemical phenomenon. Generally appealing, when a substance is a colloid or is in a colloidal form, it is an emulsion when the state is aqueous. The particles are so fine that they do not settle out of the emulsion. The sample was found to be an aqueous solution of colloidal silicate and had a sodium oxide (Na2O), Silica (SiO2) ratio of 1 : 2.01. But the test report did not say it was not unrefined sodium silicate. We have seen that the requisitioning Sup ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... process employed or the duration of the process; it may be dependent on what degree of purity/concentration the processor/ manufacturer desires; it depends on various things. What may be a refined product for one purpose may be not sufficiently pure for another and so on and so forth. One could go on expatiating on this endlessly but our only object is to clarify that the physical state of a colloid will not be an indicator of the purity of a substance. The factory had been clearing its sodium silicate in the past without hindrance from Central Excise; the same goods were suddenly found to be not entitled to the selfsame exemption they were enjoying. And there is no satisfying ground for holding that the exemption was undeserved. We do not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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